Tax-Free Transaction. Neither Parent nor any of its Subsidiaries knows of any fact or has taken, or failed to take, any action that could prevent the Merger from qualifying as a tax-free reorganization within the meaning of Section 368(a) of the Code. VII
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Becoming Art Inc), Agreement and Plan of Merger (Becoming Art Inc)
Tax-Free Transaction. Neither Parent nor any of its Subsidiaries knows of any fact or has taken, or failed to take, any action that could prevent the Merger from qualifying as a tax-free reorganization within the meaning of Section 368(a) of the Code. VII.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (EMAV Holdings, Inc.), Agreement and Plan of Merger (Dse Fishman Inc)